Natural persons who acquire tax resident in Spain, as a result of moving to Spanish territory, may opt to be taxed under the income tax for non-residents, maintaining the condition of contributing to the IPRF. It can be opted during the tax period in which the change of residence is effected and during the following five tax periods.
the exercise of the option to pay for this special scheme must
be realized through a communication addressed of the tax authorities.
Contact our experts so we can analyze
the situation from the fiscal point of view and the labour relations.
We want to be your business consultants